为提高我国制造企业开展国际化经营绩效水平,采用183家开展国际业务的制造企业调查数据对组织学习过程与企业国际化成长绩效间的关系进行了实证分析,将组织学习过程解构为知识获取、知识扩散、知识整合及知识应用,分析了知识交易在提升制造企业国际化成长绩效过程中的中介作用,并应用结构方程模型进行了假设检验.研究结果表明:知识交易对制造企业国际化成长绩效的直接影响最大;组织学习过程中知识获取对知识交易和企业国际化成长绩效的作用最大;知识交易在知识获取、知识应用与制造企业国际化成长绩效中起到部分中介作用,而在知识扩散、知识整合与制造企业国际化成长绩效中起到完全中介作用.

In order to improve the internationalized performance of the manufacturing enterprises, this paper de-scribes an empirical analysis of the survey data of 183 manufacturing enterprises with international business by means of the structural equation modeling between the internationalized growth performance of enterprises and the organizational learning process which consisted of knowledge acquisition, knowledge diffusion, knowledge integra-tion and knowledge application. The emphasis was put on the mediation effects of knowledge trade in the process of raising the internationalized growth performance of manufacturing enterprises, and the structural equation model was used to test it. The results show that: knowledge trading has the maximum direct effect on the internationalized growth performance of manufacturing enterprises; knowledge acquisition has the maximum effect on the knowledge trade and internationalized growth performance of manufacturing enterprises; knowledge trade has a par

通过对中国4家规模以上制造企业的跨案例研究,探索了企业国际化程度影响创新绩效的作用机制。研究突破了传统资源观和组织学习理论对于解释企业国际化影响创新绩效作用机制的理论局限性,提出国际化不仅能够为企业提供创新资源和学习机会,更重要的是建立机会识别能力和机会利用能力,进而提升创新绩效。研究证实了动态能力理论对于解释国际化影响创新绩效机制的理论契合性,所得到的理论模型能够充实国际化程度与创新绩效关系机制的研究。

This article presents the results of comparative case studies conducted in four Chinese manufacturing firms to explore the impact mechanism of degree of internationalization on innovation performance. The findings break through the traditional resources-based view and organizational learning theory and show that degree of inter-nationalization is associated with the emergence of opportunity-recognizing capability and opportunity-capitalizing capability which in turn are seen to have implications for innovation performance. This study grounds the applica-bility of the dynamic capability theory within the domain of degree of internationalization and innovation, and the theoretical model can enrich the research on the relationship between degree of internationalization and innovation performance.

响应Jones和Coviello的以多个理论为基础、构建综合性研究模型的呼吁,文章在相关文献综述的基础上,首先对企业家因素和国际化行为进行了整体构造,然后结合中国企业国际化实际,以战略管理理论、资源基础和国际化理论为基础,构架了一个综合的企业家对中国企业国际化影响的概念框架。该框架的基本内容是:企业家特点和行为共同影响中国企业国际化行为;中国企业国际化行为影响企业国际化绩效;企业国际化绩效反过来又影响企业家特点和企业家行为。

To respond to the requirement of Jones and Coviello’s integrating multiple theoretical perspectives to develop a gen-eral model, this paper constructs the entrepreneur and internationalization behavior variables based on the literature reviews about the impact of entrepreneurs on firm’s internationalization,then it proposes a conceptual framework of the impact of entre-preneurs on Chinese enterprises’internationalization behavior according to integrating theory of strategic management, re-source base view and internationalization with the concrete realities of Chinese enterprises. The major contents of the conceptual framework are as follows:entrepreneur’s traits and behaviors influence Chinese enterprises’internationalization behavior;Chi-nese enterprises’internationalization behavior also influences its performance;the enterprise’s performance of internationaliza-tion in turn influences the entrepreneurs’traits and behaviors.

文章旨在介绍台湾绩效审计制度,从其行政革新及绩效审计制度变革过程中,寻找其特点,作为大陆未来绩效审计改进之参考。通过对大陆与台湾绩效审计制度部分内容的比较分析,发现大陆绩效审计制度存在的问题,并借鉴台湾绩效审计的经验,建立一个既能维护公众利益,又能规范与监督政府施政行为绩效审计制度,使之符合国际化发展趋势与时俱进,颇深具参考价值。

The paper aims to introduce the performance audit system of Taiwan. It can provide reference for future improve-ments of performance audit in mainland China by finding the characteristics from the administrative innovation and the re-form process of performance audit system of Taiwan. The paper also attempts to find the problems in mainland China through a comparative analysis on the part of contents of performance audit system between the mainland and Taiwan. Based on the experience of the performance audit in Taiwan, this paper tries to establish a performance audit system, which can not only maintain the public interests, but also regulate and supervise government administrative behavior. And this perfor-mance audit system should be in line with the international development trends and develop it as required by the times. This paper has a deep value for reference.

本文主要从高管团队特征的均值和异质性两个方面进行分析，构建了多元回归方程，通过实证研究检验了高管团队的年龄、任期、国际经历、教育水平、团队规模、政府背景等特征对企业国际化绩效的影响。基于研究结论，从高管团队建设的角度上提出了相关的对策建议。

With the rapid development of the global economy, Chinese enterprises have begun to carry out international operations. Studying on the effects of internationalization performance factors and their model of actions can help companies gain advantage in their international competition. This paper studied the relations between top management team’s characteristics and the performances of international companies, and then from two angles of variables means and heterogeneity, we establish a multiple regression equation. According to the empirical results, the paper made some recommendations from the perspective of top management team to develop international business.